s 35M
In forceRounding of a percentage of care
Division 7AReconciliation of estimates of adjusted taxable income
Subdivision DDetermination of percentage of care
35M Rounding of a percentage of care
If an individual’s percentage of care determined under this Subdivision is not a whole percentage:
(a)
if the percentage is greater than 50%—the percentage is rounded up to the nearest whole percentage; and
(b)
if the percentage is less than 50%—the percentage is rounded down to the nearest whole percentage.
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